SPE15825 - Removals for export: additional considerations for indirect exports (For NI only)

Note: This manual is under review following Brexit and is likely to be withdrawn. If there is anything within this manual you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know. Please check the other guidance available on GOV.UK from HMRC.

If goods are travelling under the customs warehousing arrangements to an office exit in another Member State, although not mandatory, the warehouse keeper/depositor should have confirmed with the customs office of exit that they are content with the arrangements to ensure that the status of the goods will not be queried on arrival. Warehouse keepers should be advised to keep a copy of their authorisation with the goods in the event their goods are queried either transiting the EU or on arrival at the EU office of exit.

The warehouse keeper should ensure that the movement is conducted securely and that the re-export/exit formalities are evidenced. It should be remembered that the warehouse keeper remains liable to any customs debt if the required evidence of re-export is not obtained, this may be a particular problem if the goods involved have been sold by the warehouse keeper on an ex-warehouse/ex-works basis see the Special Procedures generic risk guidance.

Note: Northern Ireland (NI) customs authorisations will continue to fall within the provisions of the Union Customs Code (UCC), as retained by the European Union (Withdrawal) Act 2018 and CEMA 1979.